294EU travel expenses of MPs and other representatives
(1)No liability to income tax arises in respect of a sum that is—
(a)paid to a Member of the House of Commons in accordance with a resolution of that House providing for Members of that House to be reimbursed EU travel expenses, or
(b)paid to a member of—
(i)the Scottish Parliament under section 81(2) of the Scotland Act 1998,
(ii)the National Assembly for Wales under section 16(2) of the Government of Wales Act 1998, or
(iii)the Northern Ireland Assembly under section 47(2) of the Northern Ireland Act 1998,
and expressed to be made in respect of EU travel expenses.
(2)“EU travel expenses” means the cost of, and any additional expenses incurred in, travelling between the United Kingdom and—
(a)a European Union institution in Brussels, Luxembourg or Strasbourg, or
(b)the national parliament of another member State or of a candidate country.
(3)In subsection (2) “candidate country” means Bulgaria, Cyprus, the Czech Republic, Estonia, Hungary, Latvia, Lithuania, Malta, Poland, Romania, the Slovak Republic, Slovenia or Turkey.
(4)The Treasury shall by order make such amendments of the definition in subsection (3) as are necessary to secure that the countries listed are those that are from time to time candidates for membership of the European Union.